租赁期覆盖资产剩余使用期时，是否必然被认定为融资租赁呢？

Core Viewpoint - The determination of whether a lease is classified as a finance lease is not solely based on the lease term covering the remaining useful life of the asset, but it is a strong indicator that requires comprehensive analysis [1][5]. Group 1: General Determination Standards - According to the Accounting Standards for Enterprises No. 21, if the lease term covers 75% or more of the remaining useful life of the leased asset, it is typically classified as a finance lease [1]. - If the lease term fully covers the remaining useful life (100%), it is highly likely to be recognized as a finance lease, as it implies that the lessee effectively gains the right to use the asset for its entire remaining economic life [1]. Group 2: Key Exceptions - There are important exceptions where a lease term covering the remaining useful life may not constitute a finance lease, particularly for old assets that have already exceeded 75% of their usable life before the lease [2]. - For example, if a piece of equipment has a total usable life of 10 years and has been used for 8 years, the remaining life is 2 years. If the lease term is also 2 years, it cannot be solely classified as a finance lease based on this standard [2]. Group 3: Comprehensive Judgment - The classification of a finance lease requires a collective judgment based on multiple criteria, including whether ownership transfers at the end of the lease, if the lessee has a bargain purchase option, if the present value of lease payments is nearly equivalent to the fair value of the asset (typically 90% or more), and whether the leased asset is specialized [3]. Group 4: Accounting Treatment Example - An example provided illustrates that if an excavator has a remaining useful life of 4 years and the lease term is also 4 years, it can be recognized as a finance lease even if ownership does not transfer [4]. Group 5: Conclusion - The coverage of the lease term over the remaining useful life does not automatically equate to a finance lease. It is essential to first determine if the asset is an "old asset" and meets exemption conditions, then consider ownership transfer, purchase options, present value ratios, and adhere to the principle of substance over form [5].